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Legislative Accounting And Fiscal Non-Conformities

Author

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  • PALIU POPA LUCIA

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA)

Abstract

In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

Suggested Citation

  • Paliu Popa Lucia, 2016. "Legislative Accounting And Fiscal Non-Conformities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 38-40, December.
    • Handle: RePEc:cbu:jrnlec:y:2016:v:2special:p:38-40
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    References listed on IDEAS

    as
    1. Paliu -Popa Lucia, 2013. "Accounting, An Essential Component Of The Information System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 66-73, February.
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